- A municipality cannot use its own method to calculate the VAT pre-coefficient unless it provides proper justification.
- If no clear reasons are given, the municipality must use the method specified by the Ministry of Finance regulation.
- The case involved a dispute over VAT calculation for a multifunctional building, partly rented out and partly used by the municipality.
- The main rule is to use the method from the regulation unless an alternative is well-justified.
Source: podatki.gazetaprawna.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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